To summarize, Peep Aavikso is currently prohibited by the law to manage a company and leaves behind him over 2.5 million Euro losses for the creditors.

What a surprise, at the heart of this scandalous bankruptcy, to find ROM INVEST OÜ. A 2556 EUR capital company supposed to invest and manage millions in Romania. This company was originally incorporated under the name A.P & P CONSULT OÜ thanks to the help of the infamous Mirjam-Mari Marastu, the Estonian Queen of tax evasion, money laundering and questionable corporate schemes, whose characteristic signature is the email she uses as contact for the register of companies : [email protected]

So ROM INVEST OÜ, once incorporated and managed using the services of Marastu (incorporation, domiciliation, secretary, and of course creative accounting, declarations and reports….) is now in liquidation, and at the heart of one of the biggest financial scandals in the recent years.

Needless to say, a thorough examination of the company’s accounting documents, its financial transactions and its correspondence by the appointed liquidator should allow all the truth (and nothing but the truth) to be made about the murky deals of this company.

Of course, the appointed trustee in bankruptcy will proceed with all the necessary diligence, and might even cast a light on the exact role of Mirjam-Mari Marastu, (who happens to be standing behind Peep Aaviksoo in a couple of other companies of his, such as ASHLEY OÜ, or even directly under the spotlight, as a member of the management board, such as BOLTON REALESTATE OÜ). Maybe these companies have benefited from the bankruptcy of ROM INVEST OÜ ? Maybe the creditors could retrieve some of their money ?

Sure, the trustee in bankruptcy will do his job, and justice will be done, swiftly !

But…wait….the trustee in bankruptcy is Kalev Mägi. Good : he is a professional trustee in bankruptcy, we can trust him !

Problem, it doesn’t sound so good : our sources signal us that Kalev Mägi is also a member of the board of a recently incorporated company (October 2015) : Eastham OÜ.

Wait….could it be…yes, you guessed right, this is the other signature email of Mirjam-Mari Marastu, which is directing to the infamous Office Services Group, headquartered Lõõtsa 8a, 11415 Tallinn, which is also the incorporation address of… ROM INVEST OÜ (and the hundred of other shady companies consisting Marastu’s business).

Sounds like the creditors of Peep Aavikso will never see their money ! Again a classic Marastu scheme, bravo maestro !

Now, for the ones who did not follow, Mirjam-Mari Marastu is, among other things, a pillar of the infamous historical first chapter (LC1, founded 1990) of the Ladies Circle Estonia, where she enjoys the company of her co-member (and secretary of the chapter) Terje Vaino (yes, the wife of Margus Vaino, manager of Santa Monica Networks), under the patronage of one of the directors of the chapter, Marje Teeriaho.

For the ones who do not know Marje Teeriaho (born Suurorg), she is of course the wife of Tapani Ensio Teeriaho, who not only happens to be the manager of a company providing “employment” to Marje (who is a “project manager” at INTERCAPITAL OÜ, another 2556 EUR capital creation of Marastu, hosted and managed from the same address than ROM INVEST OÜ), but also the new manager of MAMAIA OÜ, company incorporated and managed originally by Peep Aavikso.

Tapani Ensio Teeriaho is also the co-manager of a company named TL-GROUP (still a Marastu creation), which is owning 20% of Santa Monica Networks GROUP OÜ, the mother company of Santa Monica Networks AS.

By the way, Tapani Ensio Teeriaho is also a shareholder of Marastu’s Office Services Group OÜ , and a tax evader in the USA and in Finland, but that’s another story….

All these people share the same Santa Monica Networks connection. By the way, Lõõtsa 8a, 11415 Tallinn happens to be the address of Santa Monica Networks, and, let’s not forget, of the now defunct and bankrupt ROM INVEST OÜ, whose trustee in bankruptcy is also installed in the same office. Don’t we smell something rotten here?

Doesn’t it stink even more if we underline the fact that Santa Monica Networks GROUP OÜ is not, as many could believe, an IT company. No, no, it is a finance and insurance company. Well, it doesn’t of course operate with a license for these activitie), but it claims to be a financial services and insurance company.

As this wasn’t enough, the Latvian (how interesting and logical for a mainly Estonian group !) manager of Santa Monica Networks GROUP OÜ, Justas Dargužas, is also co-manager of another interesting company (yes, you’ve guessed again, same address, Marastu again…) : VESTA INVESTMENTS OÜ. The other manager is Olli Ensio Heinonen, who is also managing quite a good number of other Marastu incorporated companies.

All these people happen to be owning shares, directly and indirectly, into BOLTON REALESTATE OÜ, a very wealthy real estate company managed by Marastu, where many other exotic characters, such as Italian criminals and tax evaders, launder their dirty money (we’ll come back to this later). Maybe this is where went the funds of the poor defrauded creditors of ROM INVEST OÜ and Peep Aavikso ?

Or maybe this connection explains why Santa Monica Networks GROUP OÜ, a glorified reseller of IT hardware, managed for years to redistribute to its shareholders (all of them being Peep Aavikso associates) consistently millions of euros of “profit” on a market where competition is tough, margins are scarce and investments not frequent ?

Stay tuned, while we investigate another side of the dirty business of the Estonian / Finn criminal business / politics drama of the year.

Since I moved into Pargitaguse 5-11, my neighbour in no. 12, Faina, with the help of some other tenants, has made my life hell. She has banged on my door at all hours. She has kicked my door over and over. She has slammed my door shut over and over. She has physically assaulted me, and prevented me from using the stairwell. She has locked me out of the balcony, and refused to lend me a copy of the key to copy. She has refused to allow me to buy a new lock and give everyone a key. Her boyfriend has assaulted me. She has called me ‘schwine’ and ‘hund’. She has done many of these things with the police present, and with their consent.

Recently someone tried to steal my bike by removing the door on my basement box. Faina began her campaign after I turned off lights in the stairwell, there being absolutely no need for them to be on, it being high summer and the stairs being bathed in full sunshine.

She contacted my real estate agent and told him that I was drinking and partying all night, and that all the neighbours were complaining about me. This was the first assault.

I removed a loose piece of door frame from the bottom of the balcony doors, in order to allow some breeze to flow between my extremely hot flat and the balcony. The gap was a few centimeters. Immediately she began complaining that my neighbour’s child was in danger because of the ‘cold wind’.

Any time I did anything that she did not like, she reverted to threats, absurd complaints, physical violence, and ultimately, a rule of terror. She employed all her ‘friends’ to this end. They all stood at my door, mocking me, laughing at me, and constantly kicking my door, slamming it shut, pulling it wide open, and yelling at me. HOwever the police filed a complaint against ME for some sort of ‘disturbance of the peace’.

Even after the police, after my constant requests, finally gave Faina TWO verbal warnings to leave my door alone, making it clear to her that I had every right to leave my joor slightly open, to try to get some relief from the heat, she and her boyfriend, and her other friends, continued to slam my door shut, kick it, and yell abuse at me.

I have called the police to my flat many times to deal with FAina and her boyfriend. However apart from one instance, each time they made treated ME like a criminal, and Faina like some sort of Saint. Only once did a police officer actually do their job, and actually took a statement from me. Faina refused to open the door to him. And then back at the Johvi police station the police undid any good work this police officer had done

by falsifying my complaint / the charge sheet. I have asked repeatedly, verbally through the official translator, and in emails, for a copy of my original complaint.

I have seen NO evidence that ANY of my complaints, including that of physical assault, were ever followed up by police. Anyone with access to the mobile phone records, and my own handwritten and typed complaints, will be able to verify what the police did and did not do. Surely falsifying testimony / complaints / official documents is a criminal act?

I decided it was best to sell my bike. I asked my neighbours in flat 10 if it was O.K to put it on the balcony, in a corner where it bothered no-one, until I sold it. They said this was fine. Several times I had to ask them for their key copy (which was too bent to copy when I took it to the locksmith), when people said they would be coming over to see it. SEveral times they were not home, so I asked them if I could put my own lock on it, and give them a key. If Faina needed to open it she could ask them. They agreed. I did this as

someone said they were definitely coming to buy it the next day. I did not want to risk my neighbours not being home at flat 10. For Faina had refused many times to lend me her key. I had no room in my small flat for the bike.

Faina seized this opportunity to continue her terrorisation of me. That night or morning she emailed or faxed a complaint to the police stating that I had locked her out of the balcony. She has her own balcony. And police had told me before that Faina could put a lock on the balcony if she chose, and deny me access to it. They told me it was NOT a police affair, and I would have to approach the building management about Faina locking ME out of the balcony.

I state this because it is now clear in hindsight, that the police used this ‘complaint’ as an excuse to harass me.

That it was just an excuse is clear when you see that they immediately ‘dropped’ that complaint, and even denied it ever existed, stating ‘we do NOT need a reason to

knock on your door’.

Initially the police tried to push passed me into my flat. I said I would come out in a second. I put a think fleece on. I wearing my sleeping shorts, and sandals. I had never seen these police before. I did not see any signs of the pure hatred, malice, contempt, and conceited arrogance that they were to display shortly. I thought they were unfortunate victims of Faina’s campaign of terror against me. So I explained why I put the

lock on. I explained that the people in flat 10 had a key. They said that Faina, the poor angel, had been prevented from hanging up her washing my my lock. I asked them to check her washing machine, to see if she had any washing in there. I even bet them 1000 euros that she didn’t. They were not impressed. I took them to the basement to show them my ‘box’ and the removed door, so they could see that I could not leave my bike

there. I showed them how none of the other boxes had even had their cardboard covers removed, which was very suspicious. Faina’s box was right next to mine. They appeared to take offence at something, and gave me angry looks. As I tried to walk passed Sergei he actually shoved me in the stomach. I kept going and went back into the building, followed by the Sergei and Marko.

In the stairwell they began shoving me and saying all manner of things about Faina, as if she were a Saint and ‘Mother Russia’, and I was some sort of evil, dirty, filthy, undesirable pest. I asked for my I.D. They would not give it to me. I needed to go to the toilet.

They blocked my door. I rang the doorbell of flat 10. Just as my neighbour in flat 10 opened her door, the police banged my head onto the concrete wall, tried ot kick my legs out from under me, and grabbed my hands, putting them in handcuffs.

Later my neighbour told me she was in shock when she opened the door. She had seen and heard what had been going on, and could see NO reason for the way the police were treating me. She has said on many occasions that they wished they could move, but they had bought at the wrong time, and now could not sell. They didn’t want ‘trouble’ with Faina, which more or less amounts to a fear of her. The police did NOT ask them the

questions I asked them to, in relation to an earlier ‘assault’, when a Russian speaking police person crushed my foot in my door, and said ‘That’s YOUR problem’ when I complained. He had just finished an illegal search of my flat, after I had asked him to remain outside, and then to leave. That was the first time I had seen such open hostility, malice, hatred, conceited arrogance on a police officer. Only the Ethnic Estonian

officer with him kept him from expressing his malice further.

So I DO have a witness. But I fear she, and anyone else in the flat at the time, will be too scared to give evidence in court. AFter what happened to me, I cannot blame them.

For Sergei pulled my arms up so high it restricted my breathing, and was painful. In the police car Marko deliberately crushed the hand-cuffs as tight as he could, with a malicious grin on his face, when I complained that they were too tight and painful. He then crushed my head and neck against the car door window when I tried to call to a passing friend. He placed his full weight against my neck, against my Vagus nerve.

This is an illegal ‘choke’ hold. It can result in death from heart arrhythmia.

I was taken to a ‘dungeon’, a concrete box with no windows. The floor and door were covered in blood and faeces. The toilet was blocked. It would not flush. There was no way to sit. There was no toilet paper. I washed the seat as well I could and used one of my socks as toilet paper. I was left to rot in there for over 2 hours. I had been ‘arrested’ around 10 a.m. By the time I was in an ‘interview room’ it was past 1p.m, according to the ‘police translator’.

I was then told that I was being charged with a misdemeanour of ‘causing a public disturbance’ and ‘saying that Faina was a bitch’. In fact I had responded to the police’s praise of Faina by saying ‘Faina has been bitching about me to my real estate agent since I moved in, trying to get me evicted. She has made my life hell’. I certainly made no ‘skandale’. Ask my neighbour in flat 10. Faina and her ‘bambino’ make more noise

when he leaves her flat before 7a.m than I made that day, even with the police provoking me and assaulting me.

In the interview room I asked if I could make a phone call. I asked for some paper and a pen to write a response to the misdemeanour charge. Sergei said I could not. He was very angry and conceitedly arrogant. He made comments to the effect that he was not going to let me waste any more of the police time. The translator simply read what was already written in English on the forms, and sort of translated the ‘charge’, which SErgei had already done, with a much better command of the English language than I could attribute to the ‘translator’. He had been speaking with me in English all the time. There was no need for a translator. She witnessed everything in the interview room. She witnessed Sergei denying me the right to write a response.

Sergei gave me a form to sign. I wrote two sentences on it and was about to sign it when he angrily tore the paper from my hand, and then wrenched the pen out of my hand. With great malicious glee he stated that ‘that’s it, you had your chance, now you will spend at least 48 hours in jail. The ‘translator’ agreed with him when I asked her to intervene. ‘You had your chance, no it is too late’. AFter this he actually expected me to sign another form in which I agreed that the force used had been necessary. When I asked to sign the other form he and the translator both said it was ‘too late’. When I tried to plead with them, Sergei took the second form from me and said that now that was TWO forms I had failed to sign, implying I would be spending ANOTHER 48 in jail for that. And I thought that meant ‘the dungeon’. I was terrified but decided I could do nothing, so I simply asked if I could call a lawyer. Sergei said I could only call MY lawyer. I asked if I could call a lawyer from the phone book. He said NO. He said I could give them the number of ONE person they would contact to inform that I was in jail. I was given a piece of paper and pen. I wrote down TWO names and locations where they could be found / contacted. I also wrote a line stating that I wanted to sign the two forms. The paper was taken from me.

Marko put on his leather gloves, apparently keen for some violence again. I resigned myself to my fate.

Sergei told me to go back into the dungeon cell. I pointed to the blood, faeces, and blocked, now full, toilet, and he laughingly replied ‘That’s YOUR blood’, and closed the door.

About 15 minutes later I was taken to the main Johvi prison, and placed in a solitary cell. AFter the dungeon this cell was very much welcomed. At first. But it soon became hell for me. I was wearing only shorts, a think fleece, and sandals. One sock was in the washbasin in the dungeon. I used the other to clean the cell.

I was kept in this cell for at least 48 hours. I was only allowed to leave it once, to face a group of mocking, derisive, vicious group of police whom I had lodged complaints against. They were filming me. So I went back into the cell to escape them. Other than these few moments, I was not allowed any freedom at all. I was brought meals. But no-one ever responded when I pressed the button which SErgei had said I should press if I needed anything. I checked it before I finally left, from the outside, and it appeared to work perfectly well. It lit up a set of L.E.D lights outside the cell.

Now this group, whom I had made several formal complaints about, entered my cell. I told the prison guard I was terrified of them, and to please stay and watch over me. She did. They were filming me and laughing. They got me to sign some form…apparently NOT The one I had written on. They did allow me to write a response.

But they would NOT let me call anyone. They said I was free to leave, but only by taxi or with them. They knew I had no money for a taxi, and that I was terrified of them. It was now past 10p.m. I was still in shock. I was exhausted. I asked the translator to explain to the prison guard that I had no money for a taxi, but that I would walk home the next morning…that I had to sleep in the prison that night.

The next morning it was clear that I was still a prisoner. It was terrifying. I became ill. I was freezing cold. I had to curl up on the mattress in a corner, trying to keep warm. I was terribly ill with migraine.

But no-one answered my calls, the ‘button’, or my tapping on the door with my metal cup. The next morning police opened my cell. They were ethnic estonian but still they were laughing at me. What on earth did all these police think I had done to deserve this? This is why I am writing this again, now. So they can read it and understand how unjustly they have treated me.

Finally I was told I could leave. I went to the doctor on on leaving. I was then left in another cold room. I was taken back to Tammiku in the back of a police lock-up van. It was freezing cold. I was half naked. I was terrified the whole time that they were taking me back to the dungeon.

When I got ‘home’ I went straight to the library. I was too terrified to risk going back into my flat. For all I knew people were waiting. And I would NOT be able to defend myself against anything, for fear of being locked up again. As soon as I could I arranged to move out of my flat, waiting until someone was free to accompany me.

And so Faina got what she wanted. I have been forced to move out of my home by her and her conspiring police friends.

After almost giving up, I finally found someone who would listen to my complaint. I will know in a week or so if any investigation will take place. In the mean time I am living in fear of the police. I have packed my things many times over the last year, but each time I decided I was not going to let someone like Faina succeed in her malicous, arrogant, conceited, vicious, selfish, ruthless, self-righteous…etc…plans.

For THIS is the true evil on earth. Malice borne of conceited arrogance and a sense of

entitlement over others. This time I packed in earnest. I have given things away, and am trying to sell other things. I cannot risk staying in Estonia, this ‘state of terror’, unless someone controls the police, and calls them to account.

And so I wait, my bags packed, for see if anyone will investigate the police, let alone bring them to account. If not, then I will have no choice but to leave. The police here are true terrorists. They allied themselves with a ruthless woman who would employ any means to get her own way. That she and the police would go this far, however, still shocks me. It terrifies me. But I should not be surprised. History shows the potential in human nature for such things. And anyone out there should be warned. History repeats. You may

feel that it does not concern you. But take a quick look at your nations history, and the history of humankind.

1) they are providing a crap software, full of security holes, outside international standards which fails and generates looses of datas

2) they are no providing any support and even insulting their clients

3) they are cancelling licenses without legal ground

4) they are cheating at least the Swedish tax board (Skatteverket) and US IRS

1) Upon customers and experts reports (from Complus Consulting OU Estonia), Hansaraama and Hansaworld which are used in Estonia to handle accounting datas of thousand of companies is full of security holes. Accounting companies which provide remote access to their Hansa servers are putting the accounting datas at risk, the software is NOT PROTECTED AGAINST BRUT FORCE password attacks. Thousand of accounting datas of companies are almost public.

Hansaraama and Hansaworld is sniffing accounting datas and is sending them to their servers, Windows client is making permanently requests to their servers.

The software architecture is made with an internal database which fails numerous of time and get corrupted (server hard reboot or disk full) without the possibility to repair the database, even MS Access 10 years ago has a repair function. In case of cancellation of license you can loose access to your accounting datas without ANY possibility to access them.

2) Support in Estonia returns you to read the documentation, they do know that the software is a crap and that there is nothing to do, they even don’t want to help… incredible. The management board is insulting clients, looks like the Swedish alcoholic Karl Bohlin doesn’t like to see the truth…We got report of ex employees which confirmed us everthing.

3) Reporting your unsatisfaction of the product may result in a cancellation of license with no legal ground, we got reported several customers cancelled for non respect of the license without any explanation, then they explain to their customers that they must pay more (extortion) or go on court against a USA fictive company without office.. good luck they don’t have any asset and there is no money to take there in the USA.

4) The business is operated from Sweden on the name of Hansaword USA Inc, commercial propositions, agreements, newsletters, legal department are sent from Sweden….according to the ip addresses of the emails :

They are so operating from Sweden without paying income taxes and VAT using an offshore company which is also used to be able to cheat the customers which suffers damages with their software, there is no way to get anything in the US against them. We have been reading tax fraud report made to Skatteverket with all proofs of execution of business on offshore company, we suspect that in the following months a criminal case will be opened against all those people.

As well in the US they have bee reported to the IRS for tax fraud as they are not paying any taxes on their business made with USA companies.

Conclusion:

Estonia is more time used to host a scam from Scandinavia, we have only 1 advice, run away from that kind of company as well for the quality of the products but also because they are going to disappear for sure putting all the client without any solution and their accounting datas at huge risk.

Estonian businessman Igor Izraeljan who owns Technomar & Adrem which produces parquet floorboards, has won a court case against the tax authority and reclaimed a million euros from the tax service, Eesti Päevaleht reports.

The case dates back to 2007 when the tax autority claimed more than EUR 2.6m in additional income tax from Technomar.

The tax authority claimed that between 1993 and 2001, Technomar controlled and managed two offshore companies, one registered in the Isle of Man and the other in Utah, that purchased goods from third persons and re-sold it to Technomar & Adrem or vice versa.

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According to the tax authority, the income earned by the two offshore companies was hidden profit of Technomar & Adrem.

When Technomar disputed the tax decision in court in 2008, the tax authority claimed an additional EUR 2.9m in interest from the company.

In July 2013, the administrative court abolished the tax claim and interest. Following the ruling, the tax authority reached a compromise agreement with Izraeljan under which they repaid the company EUR 1.3m that it had claimed from Technomar originally as well as EUR 2.9m for the interest claim.

In addition, the tax authority was ordered to pay Technomar EUR 1.6m in interest that was calculated since 2007 at a rate of 0.06% a day.

As part of the agreement, Technomar itself agreed pay the tax authority EUR 1.9m including 1.5m in interest.

We just received information from physical witnesses, agents Oscar Õun, Andres Jermošin, Kristi Aalik received 50 000 EUR in cash from Margus Vaino for their “services” in helping Santa Monica Networks with debt of 400 000 EUR that they have toward Laketide Consulting OU.

Those 3 agents are trying to get the tax debt from the company Laketide and are doing anything to igore the 400 000 EUR debt from Santa Monica…they should collect the money where it should be collected, but for 50 000 EUR each they prefered their personal interest instead of the state interest…

Bad luck for them, the company occupying the premises is not an Estonian company, but a foreign one……so the classic little Estonian fiesta allowing corrupt agents to do whatever they please without respecting their own Laws might not go through this time….

Our sources have mentioned to us that an official complaint had been addressed by this company to their Embassy in Estonia.

This is already frightening. What is even more frightening is the fact that this operation seems to be an enterprise of intimidation of an Estonian company owned by foreigners. This company is owned some 400 000 € by the fraudulent company Santa Monica Networks, which has already been mentioned several time on this site. The Estonian company, Laketide OU, has sent a bankruptcy warning to Santa Monica Networks, whose management includes Martin Arva, who has family members working at the legal department of MTA. Surprise, the day after, it is members of this same legal department, which are going voluntarily to the premises of a client of Laketide, claiming to investigate Laketide.

Obviously, these individuals, agents Oscar Õun, Andres Jermošin and Kristi Aalik, are corrupt and are rendering service to Santa Monica Networks…..

We are currently engaged in legal proceedings against an Estonian company owned by Finnish and Estonian citizens.

We have engaged into an extensive analysis of the available financial and corporate information regarding these individuals and have discovered the existence of a large scale organization providing tax evasion and tax fraud facilities for Finnish citizens and Finnish companies.

This organization is owned by Finnish and Estonians, Estonian managed and its “customers” are Finnish taxpayers, both corporate and individuals.

According to our information (which is public and available from the Estonian Register of Commerce), the Estonian company Office Services Group OU (reg. number 11374672) is, directly or through its subsidiaries Administration Services OU (12126864), Offices Services OU (11078873), Financial Services OU (11877485) and Legal Services OU (12126864) providing incorporation services, “accounting” services and secretarial services to Finnish citizens and companies. These companies are managed by the Estonian Citizen Mirjam-Mari Marastu.

– They are providing for sole contact details phone numbers and emails owned by Offices Services Group OU and its subsidiaries, showing the non-existence of an independent and real business.

– They are failing to publish their financial results, providing total opacity.

– They have no employees beyond the shareholders (Finnish citizens) and managers

The use of these companies is allowing the Finnish citizens to:

(i) Hide their ownership of assets in Estonia from the Finnish tax authorities

(ii) Receive revenue, in Estonian bank accounts, from these companies while not declaring it to the Finnish tax office

(iii) Lower their companies taxable income in Finland by either (a) directly issuing invoices or receiving funds on the Estonian companies for products / services which are in fact delivered by the Finnish companies, and/ or (b) invoicing the Finnish companies for fictious provision of goods or services and / or (c) receiving funds from the Finnish companies which are then “reinvested” into fictious assets, and /or (d) lowering the reported value of the Estonian owned assets in the accounting of the Finnish companies.

We are sure that a cautious study by the Finnish Tax Administration of the declared assets and revenues of these Finnish citizens and Companies, as well as of the purchases made by the Finnish Companies from Estonian companies will allow the Finnish Tax Administration to detect the discrepancies in declarations and the fraudulous / ungrounded transactions, and therefore will allow Finland to recover the substantial amounts which have been evaded through these channels.

A. Individuals using bogus Estonian companies in order to hide their ownership of real estate in Estonia and the revenues from such real estate from Finnish Tax Authorities :

The sole activity of these companies is to own shares of the Estonian company BOLTON REAL ESTATE, (Valge 13, reg number 11052218), managed by the Estonian citizen Mirjam-Mari Marastu (also director of Office Services Group OU, Office Services OU, Financial Services OU,…..), and which has a registered share capital of 8 161 620 EUR, and is officially owning the following real estate assets :

As a result, instead of reporting to the Finnish tax authorities the ownership of assets in a combined value of around 750 000 € (Bolton Real Estate registered shares), these individuals report a combined value of around 10 000 € (aggregated capital of the bogus companies headquartered in Valge 13). Also, the revenues declared by these individuals (if any) is the revenue generated by their bogus companies, and not the dividends paid by Bolton Real Estate OU to their bogus companies.

Note #1 :

Bolton Real Estate has also other Finnish citizens as direct shareholders, and it is not sure that these individuals are properly reporting their assets to the Finnish Tax Administration.

These individuals are :

Jorma Junahi Kasslin (DOB 07.07.1953) holder of shares for a total amount of 349 092 €

Pauli Juhani Pekonen (DOB 03.06.1955), holder of shares for a total amount of 88 477 €

It is unclear whether or not Bror Jan-Henrik Ralfson Schauman has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to BARKEN KAPITAL OU, just as it is unclear whether or not OY BARKEN AB has declared its ownership within BARKEN CAPITAL OU to the Finnish Tax Authorities.

Note #3 :

The Finnish Citizen Eero Olavi Makkonen (DOB 02.04.1946) was, from June 2006 to May 2007, a direct shareholder of Bolton Real Estate, in an amount of 2 474 600 EEK (around 158 000 €). Since this date, it is the company EMCON OU (Valge 13, reg number 11388473), which he co-manages with Finnish Citizen Juha Ossi Kajavuori (DOB 26.01.1954) and whose sole shareholder is the Finnish company EMCON OY, who is the owner of these shares.

As of today, the value of the registered shares owned by EMCON OU in Bolton Real Estate is 388 934 €. EMCON OU has a share capital of 50 000 EEK (around 3 000 €).

It is unclear whether or not Eero Olavi Makkonen has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to EMCON OU, just as it is unclear whether or not EMCON OY has declared its ownership within EMCON OU to the Finnish Tax Authorities.

Note #4 :

The Finnish Citizen Osmo Tapani Mäenpää (DOB 30.10.1948) was, from June 2006 to May 2011, a direct shareholder of Bolton Real Estate in an amount of 1 712 900 EEK (around 109 000 €). Since this date, it is the company Skarpenfelt OU (Valge 13, reg number 12079308), share capital 2 500 €, which he co-owns and co-manages with Finnish Citizens Kirsti Hannele Mäenpää and Mikko Tapani Mäenpää which is the owner of the said registered shares (amounting today to a registered value of 191 710 €).

It is unclear whether or not Osmo Tapani Mäenpää has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to Skarpenfelt OU, just as it is unclear whether or not Osmo Tapani Mäenpää has declared its ownership within Skarpenfelt OU to the Finnish Tax Authorities.

Note #5 :

The Finnish Citizen Lars Erik Ollberg (DOB 29.11.1956) was, from June 2006 to June 2009, a direct shareholder of Bolton Real Estate, in an amount of 823 600 EEK (around 52 000 €). Since this date, it is the Finnish company Promitos OY (reg. number 2241771-2) who is the own of these shares, which are amounting today to a registered value of 94 796 €.

It is unclear whether or not either Lars Erik Ollberg or Promitos OY have declared to the Finnish Tax Authorities their ownership of these shares or the financial conditions of transfer of these shares to Promitos OY, and whether or not Promitos OY has reported their current registered value to the Finnish Tax Authorities.

Note #6 :

The Finnish company OY Attica (registration number 0709130-4) was, from June 2006 to December 2010 a direct shareholder of Bolton Real Estate, in an amount of 1 152 900 EEK (around 73 000 €). Since this date, it is the Estonian company Attica Eesti OU (reg. number 12006628, share capital of 2 500 €) which is the owner of these registered shares, whose registered value is as of today 196 975 €.

It is unclear whether or not Attica OY has declared to the Finnish Tax Authorities their ownership into Bolton Real Estate and the conditions in which such registered shares have been sold to Attica Eesti OU, as well as it is unclear whether or not Maria Elisabeth Planting, Sam Arvid Mikael Planting and Bettina Margaretha Sandboge have declared to the Finnish Tax Authorities their ownership into Attica Eesti OU.

Note #7 :

The Finnish Citizen Ari Tapio Lehtoranta (DOB 22.04.1963) was, from June 2006 to September 2006, a direct shareholder of Bolton Real Estate, in an amount of 1 560 000 EEK (around 100 000 €). Since this date, it is the Estonian company Hisra Investment OU (Valge 13, reg. number 11299054), which is the owner of these registered shares (registered value as of today of 237 012 €). Hisra Investment OU (capital of 50 000 EK ie around 3 000 €) has for sole shareholder Ari Tapio Lehtoranta.

It is unclear whether or not Ari Tapio Lehtoranta has declared to the Finnish Tax Authorities its initial ownerhip into Bolton Real Estate or the financial conditions in which such shares have been transferred to Hisra Investment OU, just as it is unclear whether or not Ari Tapio Lehtoranta has declared its ownership withing Hisra Investment to the Finnish Tax Authorities.

B. Use of bogus Estonian companies to either reduce the tax liability of Finnish companies (through deduction from investments or goods or services invoiced) or to improve the financial results of the Finnish companies (through integration of a fake value of assets or fake profit)

The Finnish company IPON COMMUNICATIONS OY, register number 1847651-7., former subsidiary of Setera OY (register number 1947771-4.) and now merged with Setera OY, is a shareholder of the company HELINA TELEKOM OU (Valge 13, register number 11040379). This company, which is failing since two years to report its financial results and is having a tax debt to the Estonian Tax Office, is supposedly delivering Voice Over IP telecom services (same activity as IPON COMMUNICATIONS OY).

In fact, Helina Telekom OU, which has no technical resources, and no human resources beyond its director (Mirjam-Mari Marastu, Estonian Citizen with the profession of Lawyer), is completely unable to deliver such services.

As a result, any invoicing from HELINA TELEKOM OU to either IPON COMMUNICATIONS OY, SETERA OY, or VODACOM OY (registered 2101809-0 before being merged with SETERA OY) would have been completely fictious and would have had for only motivation to reduce the tax liabilities of these companies.

As well, any revenue consolidated by IPON COMMUNICATIONS OY from “activities” of HELINA TELEKOM OU would be fictious, just as any “investment” made by IPON COMMUNICATIONS OY into HELINA TELEKOM OU would be fictious.

C. Possible use of bogus Estonian companies to invoice fictious goods or services to Finnish companies and / or to invoice customers of the said Finnish companies on behalf of these Finnish companies (and/or collect funds from invoicing issued by these Finnish companies to their customers) in order to reduce the tax liability of the said Finnish companies.

It is highly probable that EMCON OU (Valge 13, reg number 11388473), managed by Juha Ossi Kajavuori and Eero Olavi Makkonen, director of EMCON OY (1965554-1) is either invoicing for fictious services its mother company, or invoicing customers for goods or services which are in fact delivered by EMCON OY.

To: Tax and Customs Administration/Limburg/Department of International Issues

Kloosterweg 22

PO Box 2865

6401 DJ Heerlen

The Netherlands

From: XXXXXX February, 1 2013

Dear Sirs,

We are currently engaged in legal proceedings against an Estonian company belonging to a network of several hundreds of companies organizing a tax evasion benefiting to individuals and companies in Finland, Italy, Germany and Netherlands.

According to our information (which is public and available from the Estonian Register of Commerce), the Estonian company Office Services Group OÜ (reg. number 11374672) is, directly or through its subsidiaries Administration Services OÜ (12126864), Offices Services OÜ (11078873), Financial Services OÜ (11877485) and Legal Services OÜ (12126864) providing incorporation services, “accounting” services and secretarial services to Netherlands citizens and companies. These companies are managed by the Estonian Citizen Mirjam-Mari Marastu.

– They are providing for sole contact details phone numbers and emails owned by Offices Services Group OÜ and its subsidiaries, showing the non-existence of an independent and real business.

– They are failing to publish their financial results, providing total opacity.

– They have no employees beyond the shareholders (Netherlands citizens and companies) and managers, who are either co-directing the companies along with Mirjam-Mari Marastu and her accomplice Meelis Lääne, or are simply acting as shareholders.

The use of these companies is allowing the Netherlands citizens to:

(i) Hide their ownership of assets in Estonia from the Netherlands tax authorities

(ii) Receive revenue, in Estonian bank accounts, from these companies while not declaring it to the Netherlands tax office

(iii) Lower their companies taxable income in Netherlands by either (a) directly issuing invoices or receiving funds on the Estonian companies for products / services which are in fact delivered by the Netherlands companies, and/ or (b) invoicing the Netherlands companies for fictitious provision of goods or services and / or (c) receiving funds from the Netherlands companies which are then “reinvested” into fictitious assets, and /or (d) lowering the reported value of the Estonian owned assets in the accounting of the Netherlands companies.

We are sure that a cautious study by the Netherlands Tax Authorities of the declared assets and revenues of these Netherlands citizens and Companies, as well as of the purchases made by the Netherlands Companies from Estonian companies will allow the Tax Authorities to detect the discrepancies in declarations and the fraudulent / ungrounded transactions, and therefore will allow Netherlands to recover the substantial amounts which have been evaded through these channels.

Tax evasion network organized in the profit of the following Netherlands citizens and companies:

The company W. Van Meer Holding BV is the sole shareholder of the Estonian company Let’s Print Management OÜ (registration number 11284532), co-managed by Cornelia Oudmaljer, Willem Van Meer and the Estonian citizen Mirjam-Mari Marastu.

This company is the sole shareholder of the Estonian companies Let’s Publish OÜ (registration number 1157462), co-managed by Willem Van Meer and Jan Hernen De Brujn (DOB 07.05.1954).

It is also the sole shareholder of the Estonian companies Prest OÜ (registration number 12351437) and VMVM Business OÜ (registration number 12363096), managed by Mirjam-Mari Marastu.

All these companies are headquartered in Valge 13, Tallinn, and do not have no employees beyond the managers. Mrs Mirjam-Marastu is a Lawyer, not a professional printer, and there are no facilities or equipment in Valge 13 address allowing executing printing works.

Let’s Print Management OÜ is also the co-shareholder of the Estonian company Oldtimer Archives OÜ (registration number 12407149, also headquartered in Valge 13), the other shareholder being Oldtimer International Media OÜ (registration number 12399272, also headquartered in Valge 13), managed by Meelis Lääne, who is himself sole owner and manager of the sole shareholder of Oldtimer International Media OÜ, Punaana OÜ (registration number 11912460).

Whereas none of these companies has the capabilities to deliver any king of goods and services related to printing due to (a) the absence of employees beyond the managers and (b) the absence of technical or logistics facilities in Valge 13, and whereas Valge 13 is used by Mirjam-Mari Marastu to host hundreds of bogus companies dedicated to tax evasion, we strongly advise the Tax Authorities to:

– Investigate the existence or not of a reporting of ownership of assets by W. Van Meer Holding BV (KvK registration number 24173184) under the form of shares of the Estonian company Let’s Print Management OÜ.

– Investigate the financial transactions between the companies W. Van Meer Holding BV and Bal Media Print Management BV and any of the Estonian companies listed above, which will show being ungrounded deliveries of goods or services.

– Investigate the possibility that such Estonian companies are used in order to invoice directly Netherlands customers of BalMedia Print Management BV (www.balmedia.net) from Let’s Print Management OÜ or its subsidiaries.